How to Choose an IRS-Approved Continuing Education Provider for the AFSP
- AFSP hours must come from an IRS-approved CE provider.
- Non-exempt: 18 hours. Exempt: 15 hours.
- The provider reports your hours to the IRS.
- Finish by December 31, 2026 for the 2027 season.
Do AFSP hours have to come from an IRS-approved provider?
Yes. To count toward the AFSP Record of Completion, your continuing education must be taken from a provider approved by the IRS. Hours from an unapproved source will not count, even if the subject matter is excellent, so confirm approval before you pay for a course.
How can you confirm a provider is IRS-approved?
Ask the provider for its IRS approved CE provider status, and look for it on the IRS list of approved continuing education providers on IRS.gov. If a provider cannot show approval for the specific courses you need, treat that as a warning sign and look elsewhere.
Does the provider report your hours to the IRS?
Approved providers report your completed hours to the IRS using your PTIN, which is why your PTIN must be current and entered correctly. After reporting, your name can take some time to appear in the IRS directory; see the IRS preparer directory.
What courses should the provider offer?
A non-exempt preparer needs a 6-hour AFTR with its comprehension test, 10 hours of Federal Tax Law Topics and 2 hours of Ethics. Exempt preparers need 3 hours of Federal Tax Law Updates in place of the AFTR. Check the full split in the 18-hour breakdown.
Should you buy all hours from one provider?
You can, and it is usually simpler, because one account tracks every course and one provider reports everything. Mixing providers is allowed as long as each is IRS-approved, but keep your completion records for each course.
What should you compare before buying?
- Is the course on a current-year curriculum (2026 AFTR for the 2027 season)?
- Is it self-paced and available on mobile?
- How many test attempts are allowed? Policies vary by provider; read our retake guide.
- Does support answer questions before the December 31 deadline?
Does provider choice change by state?
No. The AFSP is a federal program and the rules are identical in every state, so the same approved providers serve preparers nationwide.
Next step: enroll in the 2026 Annual Federal Tax Refresher (AFTR) course or visit the AFSP & AFTR hub.
Related reading: does the AFSP cost money? IRS fee vs. provider fees.
Tax IQ Academy is an IRS and CTEC approved provider of continuing education for tax professionals, offering AFSP, AFTR, and EA exam prep courses covering federal tax law, ethics, and practice management.